يقدم هذا البحث الانموذج الرمادي GM(1,1) من الرتبة الأولى و بمتغير واحد و هو أساس نظرية النظام الرمادي تناول هذا البحث خصائص الانموذج الرمادي ومجموعة من طرائق تقدير معالم الانموذج الرمادي GM(1,1) وهي طريقة المربعات الصغرى (LS) , طريقة المربعات الصغرى الموزونة (WLS) , طريقة المربعات الصغرى الكلية (TLS) و طريقة الانحدار التدريجي (DS) حيث تمت المقارنة بين هذه الطرق اعتمادا على نوعين من المقاييس متوسط مربع الخطأ MSE))

The research aims to:

1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

Colonialism as a movement was very popular in Europe more than two centuries before. It aimed at controlling and exploiting several countries in Africa and Asia in addition to imposing their power and control on uninhabited islands. It received adherence and criticism as well. There also appeared activists and nations who stood against it and its practices. English novels discussed this notion greatly by pointing out the bad practices of the colonizers and how the colonized received them. This paper explores two narrative fictions that tackle the different aspects of the term. While Defoe, in Robinson Crusoe (1719), shows a colonial European figure who expresses his superiority, Wells, in “The Country of the Blind” (1904), deconstructs

ملخـــص البحــــث

مصطلح اهل الحديث من المصطلحات التى طرأ عليها التغيير في المعنى في فترة من الزمن ، اذ تطور من مصطلح كان يستخدم لوصف من كانوا يشتغلون بعلم الحديث ، الى مصطلح فكري ضم معنى جديدا لمعناه القديم، حيث شمل وصفا لمجموعة من العلماء و اتباعهم ممن كان لهم منظور خاص للنصوص و بالاخص النصوص المتشابهة.

وكان لعلماء الحديث ، بوصفهم حملة السنة النبوية

The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

In this paper we suggest new method to estimate the missing data  in bivariate normal distribution and compare it with Single Imputation  method (Unconditional mean and Conditional mean) by using simulation.